Advances and prepayments are assets that represent funds disbursed in contemplation of
the future performance of services, receipt of goods, the incurrence of expenditures, or
the receipt of other assets. These include advances to contractors and grantees, travel
advances, and prepayments for items such as rents, taxes, insurance, royalties,
commissions, and supplies.

The FDIC has the responsibility for resolving failed institutions in an orderly and
efficient manner. The resolution process involves valuing a failing institution,
marketing it, soliciting and accepting bid for the sale of the institution, determining
which bid is least costly to the insurance fund, and working with the acquiring
institution through the closing process. FDIC records receivables for resolutions that
include payments by the Deposit Insurance Fund to cover obligations to insured
depositors, advances to receiverships and conservatorships for working capital, and
administrative expenses paid on behalf of receiverships and conservatorships.

The National Credit Union Administration (NCUA) provides a variety of loans as a
liquidity lender to credit unions experiencing unusual or unexpected liquidity
shortfalls. These loans can be either short or long term. NCUA also provides loans to
stimulate economic development in low-income communities.

With regard to regulatory assets, the DOE's Power Marketing Authorities (PMAs) and
the TVA record certain amounts as assets in accordance with FASB ASC Topic 980,
Regulated Operations. The provisions of FASB ASC Topic 980 require that
regulated enterprises reflect rate actions of the regulator in their financial
statements, when appropriate. These rate actions can provide reasonable assurance of the
existence of an asset, reduce or eliminate the value of an asset, or impose a liability
on a regulated enterprise. In order to defer incurred costs under FASB ASC Topic 980, a
regulated entity must have the statutory authority to establish rates that recover all
costs, and those rates must be charged to and collected from customers. If the PMAs'
or TVA's rates should become market-based, FASB ASC Topic 980 would no longer be
applicable, and all of the deferred costs under that standard would be expensed.

Other items included in "other" are purchased power generating capacity,
deferred nuclear generating units, nonmarketable equity investments in international
financial institutions, and the balance of assets held by the experience rated carriers
participating in the Health Benefits and Life Insurance Program (pending disposition on
behalf of OPM).